Gold loan - how to disclose in books

Hi

Many of my clients on a regular basis take loans against their gold jewellary from organisations like Muthoot Finance. However they had been taking these loans in Cash against the security of Gold Jewellary and are also reporting their PAN to such financial institutions.

The question still remains whether i can introduce these loans in the Business books? However according to me it attracts Sec 269SS & 269T.

Kindly advice as these are loans taken solely for business purposes.

Thanks

Jatin